DEIFUAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEIFUAN
Largest movements
- Current investments +€819,038
up €819,038 (+13.3%), from €6.2m to €7.0m
- Receivables within one year +€409,261
up €409,261 (+450.5%), from €90,838 to €500,099
- Reserves +€1.2m
up €1.2m (+22.4%), from €5.4m to €6.6m
of which Distributable reserves: +€1.2m
- Financial charges -€377,265
down €377,265 (-85.9%), from €439,206 to €61,941
of which Non-recurring financial charges: -€355,798
- Write-downs +€355,798
no longer reported in 2025 (was -€355,798)
- Financial income -€55,654
down €55,654 (-4.2%), from €1.3m to €1.3m
of which Financial income: -€55,654
- Gross operating margin -€1,068
down €1,068 (-22.9%), from -€4,659 to -€5,726
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,281,771 | €7,491,678 | +€1.2m | +19.3% |
| Current assets | 29/58 | €6,281,771 | €7,491,678 | +€1.2m | +19.3% |
| Amounts receivable within one year | 40/41 | €90,838 | €500,099 | +€409,261 | +450.5% |
| Other amounts receivable | 41 | €90,838 | €500,099 | +€409,261 | +450.5% |
| Current investments | 50/53 | €6,170,218 | €6,989,256 | +€819,038 | +13.3% |
| Cash at bank and in hand | 54/58 | €20,715 | €2,323 | -€18,392 | -88.8% |
| Total equity and liabilities | 10/49 | €6,281,771 | €7,491,678 | +€1.2m | +19.3% |
| Equity | 10/15 | €6,272,461 | €7,483,738 | +€1.2m | +19.3% |
| Contributions | 10/11 | €862,000 | €862,000 | = | 0.0% |
| Capital | 10 | €862,000 | €862,000 | = | 0.0% |
| Issued capital | 100 | €862,000 | €862,000 | = | 0.0% |
| Reserves | 13 | €5,410,461 | €6,621,738 | +€1.2m | +22.4% |
| Non-distributable reserves | 130/1 | €86,200 | €86,200 | = | 0.0% |
| Legal reserve | 130 | €86,200 | €86,200 | = | 0.0% |
| Distributable reserves | 133 | €5,324,261 | €6,535,538 | +€1.2m | +22.8% |
| Amounts payable | 17/49 | €9,310 | €7,941 | -€1,369 | -14.7% |
| Amounts payable within one year | 42/48 | €9,310 | €7,941 | -€1,369 | -14.7% |
| Trade debts | 44 | €1,155 | €333 | -€822 | -71.2% |
| Suppliers | 440/4 | €1,155 | €333 | -€822 | -71.2% |
| Taxes, remuneration and social security | 45 | €8,155 | €7,608 | -€547 | -6.7% |
| Taxes | 450/3 | €8,155 | €7,608 | -€547 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€355,798 | - | +€355,798 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€4,659 | -€5,726 | -€1,068 | -22.9% |
| Operating profit (loss) | 9901 | €350,054 | -€6,845 | -€356,899 | |
| Financial income | 75/76B | €1,335,716 | €1,280,062 | -€55,654 | -4.2% |
| Recurring financial income | 75 | €1,335,716 | €1,280,062 | -€55,654 | -4.2% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €439,206 | €61,941 | -€377,265 | -85.9% |
| Recurring financial charges | 65 | €83,408 | €61,941 | -€21,467 | -25.7% |
| Non-recurring financial charges | 66B | €355,798 | - | -€355,798 | |
| Profit (loss) for the period before taxes | 9903 | €1,246,564 | €1,211,277 | -€35,287 | -2.8% |
| Profit (loss) for the period | 9904 | €1,246,564 | €1,211,277 | -€35,287 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,246,564 | €1,211,277 | -€35,287 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.